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    <title>2020 (3) TMI 435 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the writ petition challenging the impugned order by the Commissioner of Customs (Appeals-II) regarding the refund of Special Additional Duty (SAD) under Notification No.102/2007-Cus. The Court relied on previous favorable decisions by the Customs, Central Excise and Service Tax Appellate Tribunal and a Single Judge of the Court, directing the refund of the duty paid by the petitioner within two weeks. The judgment underscores the importance of consistency in judicial decisions and adherence to legal principles in customs disputes, ensuring fair treatment and upholding parties&#039; rights.</description>
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    <pubDate>Fri, 24 Jan 2020 00:00:00 +0530</pubDate>
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